Cabinet of Ministers Regulations No. 525 in 2004 (June 8. No 34 20) the procedure for submitting applications and other documents in the certified auditor Qualification exam for sorting and certified auditor company licence Issued in accordance with the law "on sworn auditors ' article 10 first and second subparagraph, and article 22, first paragraph 1. determines the order in which the applicant shall submit the application and other documents certified auditor Qualification exam, and the order in which your company makes an application and other documents certified auditor company licence. 2. to sort the sworn auditor qualifying examination, the applicant shall submit to the Latvian Council of sworn auditors Association application, certifying that the applicant will comply with the law "on sworn auditors ' requirements of article 8 and that the applicant is not subject to one of the law" on sworn auditors ' referred to in article 9. The application shall be accompanied by the following: 2.1 of formal education transcripts or copies (presenting the originals) of the Republic of Latvia or abroad for higher education in economics, management or finance or abroad get the national auditor's qualifications;2.2. two photos. 3. to receive the certified auditor company license, company shall submit to the Latvian Council of sworn auditors Association application, certifying that the company complies with all laws "on sworn auditors ' laid down in article 21 licence criteria and that all the documents accompanying the application and the information provided in the application is true and complete. The application shall be accompanied by the following laws and regulations duly certified documents: 3.1 the commercial register a copy of the certificate of registration;3.2. the Corporation — a copy of the Statute, the general partnership and limited partnership — a copy of the contract of the company (if any);3.3. a corporation — an extract from the register of members or shareholders, indicating the commercial 187. the second paragraph of article 1 and paragraph 3 or article 235 of the first subparagraph of paragraph 1 and 2 set out in the general partnership and limited partnership News-list of each society's name, surname, personal code and residence, but a legal person, the name, registration number and registered office;3.4. If the commercial companies (participants, shareholders) of the European Union or the European economic area country auditor or auditors of the company, — documents that confirm that the owner in accordance with the laws of the country concerned is entitled in the country to perform professional activities in accordance with the laws of Latvia made a sworn auditor, as well as the translation into Latvian language this document;3.5. the certified auditor list that will provide audit services to commercial companies. The list shall indicate the name, residence address, ID number, and the sworn auditor certificate number;3.6. the members of the Board of the Corporation — a list showing the name, surname, residential address, social security number and a sworn auditor certificate number (if a Board member is sworn auditor). Prime Minister i. Emsis Finance Minister o. Spurdziņš

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